Searching for a better haven for tax

Google is up to its usual tricks: paying as little tax as it can. But it is no different from most other large and international companies. Are there any realistic challenges to the routine use of tax havens and the pursuit of the minimum tax bill?

Two things make Google an interesting case study: its popularity as a search engine and its motto: ‘do no evil’. A useful article on how Google does it can be found here.

But does ‘doing no evil’ just mean ‘maximising your tax bill’ for the sake of society? Or minimising it for the sake of shareholders? The answer must lie in optimising it, so that the tax paid in a given country is proportional to the work done in that country. Which is quite possible to calculate.


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